YANZHOU COAL MINING COMPANY LIMITED
Add: 298# South Fushan Road, Shandong Province, China Tel: (86537)5385343 Fax: (86537)5383311
BY FAX
Date: October 30, 2007
| To: | George K. Schuler United States Securities and Exchange Commission (“Commission”) Division of Corporate Finance Tel (202) 551-3718 Fax (202) 772-9368
Karl Hiller United States Securities and Exchange Commission (“Commission”) Division of Corporate Finance Tel (202) 551-3686 Fax (202) 772-9368 | |
| From: | WU Yuxiang Chief Financial Officer Yanzhou Coal Mining Company Limited Tel (86) 537-538-2319 Fax (86) 537-538-3311 | |
Re: Yanzhou Coal Mining Company’s 20-F for fiscal year ended December 31, 2006
Dear Messrs, Schuler and Hiller:
We refer to the Commission’s comments on our Form 20-F filing for fiscal year ended December 31, 2006, received on September 27, 2007. We appreciate the extension to October 31, 2007 provided to us in response to our request for additional time to prepare our response. Although we have been diligently preparing our responses to the Commission’s comments, we realize that we need more time than initially expected to understand and generate the requested information from our operating data. Due to differences in the disclosure requirements for coal companies in China and the United States, we do not have readily available some of the information requested by the Commission. As such, we hereby respectfully submit to the Commission our request for a second extension on the submission date from October 31, 2007 to November 14, 2007.
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Thank you in advance for your understanding and favourable consideration with respect to the granting of a second extension. I look forward to receiving your written confirmation for the extension and/or receipt of this fax.
With best regards,
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WU Yuxiang
Chief Financial Officer
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